Van Zyl, Stephanus2024-12-122024-12-122025-042024-11-26*A2025http://hdl.handle.net/2263/99943Mini Dissertation (LLM ((Tax Law))--University of Pretoria, 2024.This research examines and evaluates whether the services by social media content creators constitute a 'taxable supply' for value-added tax purposes and if so, whether the Value-added Tax Act, 1991 and existing legal frameworks adequately addresses the taxation of such services.en© 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.UCTDValue-added tax (VAT)VAT obligationsSocial mediaContent creatorsTaxable supplyPlace of supplyValue-added tax obligations of social media content creatorsMini Dissertationu16006641https://doi.org/10.25403/UPresearchdata.27922092